LWC “Letter of Good Standing” for LA Lottery Corporation

Louisiana Lottery Corporation requires any business applying to sell lottery tickets to have a “Letter of Good Standing” issued by the Louisiana Workforce Commission (LWC) before the lottery license approval is granted. This letter is obtained from the LWC administrative office and indicates the employer is in compliance with LWC rules and regulations. The LA Lottery Corp. requires one LWC “Letter of Good Standing” for each individual terminal at each business location.

A new lottery retailer applicant MUST submit an Employer Application for LA Unemployment Account (Status Report), LWC-ES1web, to the Louisiana Workforce Commission before receiving a “Letter of Good Standing.” The Agency determines whether the employer will be subject or not subject to pay unemployment taxes at that time. A determination letter will be sent to the employer. A LA unemployment account number is assigned if the employer is determined to be subject. A temporary number is assigned if the employer is determined to be not subject or will be subject in the future. If the retailer has fulfilled LWC requirements, the LWC “Letter of Good Standing” is also issued and mailed (not faxed) by LWC to the employer address on file. It is the employer's responsibility to submit this letter to the LA Lottery Corp.

If the retailer has already submitted an Employer Account Application to LWC but seeks to obtain additional lottery licenses or to renew a license, the Retailer Application for LWC “Letter of Good Standing” should be submitted. If the request for the LWC “Letter of Good Standing” is approved, the letter is mailed to the address on file. If denied, the employer is referred to the local field audit office to resolve outstanding tax issues.

Situations when LA Lottery Corp requires an LWC “Letter of Good Standing”:
(* LWC requires an Employer Application for LA Unemployment Account to be filed-see link below)

• New lottery retailer *
• Established retailer adding additional terminal to currently operating location
• Established retailer currently operating and adding a new location to their existing UI account
• Established retailer adding new location needing a new/separate U.I. account number *
• Retailer needing annual renewal of lottery license
• Business has new officer(s)
• Business has been bought—100% stock change *
• Leased store is returned to the owner
• Leased store obtains a new leasee

Instructions for Employer Application for LA Unemployment Account (Status Report):

• Label LOTTERY / ATTN: LOTTERY SPECIALIST at the top of the form. Fax to (225) 346-6073 or mail.
• Respond to each item—answer yes, no, not applicable (n/a), or provide the data requested.
• IMPORTANT: Generally, because new lottery retailers need their lottery license with the LA Lottery Corp. before they actually begin business, certain questions on the Employer Account Application should be answered with the future information. See below.
  • 16A.
    Provide estimated 20th week date, or provide the estimated quarter & year that $1500 total gross wages will be paid. Also, please give your pay period method—weekly, bi-weekly, or monthly.
  • 18.
    Estimate the first day of work.
  • 18A.
    Estimate the number of employees to be hired.
  • 20.
    Give the projected “FUTA” liability date.
  • 21A-21F. If acquisition is about to take place, answer this entire section as if it has already happened.
  • 24.
    Describe what your business will do.
• Download the Employer Application for LA Unemployment Account (Status Report), LWC-ES1web